A foreign buyer or lender verifying a Polish commercial property asset faces a layered collateral question. The land register shows encumbrances registered against the title. Two separate pledge registries show charges over movable assets and receivables. The insolvency register shows whether the seller is already in restructuring. None of these sources talks to the other automatically. This report maps what each source reveals, what it costs to retrieve, and where the chain stops.
- What the land register shows
- Encumbrances registered against a specific title number (KW). Source: Elektroniczne Księgi Wieczyste (EKW) · verified 12 July 2026
- Access condition
- Search by KW number only. Search by owner name is prohibited for private parties. The KW number must be sourced from the land cadastre first.
- Cost
- Free of charge. No login required once the KW number is known.
- Registered pledges (Rejestr Zastawów)
- Certificate DW-1 (by pledgor): 20 PLN. Certificate DW-2 (by asset): 20 PLN. Extract DW-4: 15 PLN. Source: Centralna Informacja, Ministry of Justice · verified 12 July 2026
- Tax pledges (Rejestr Zastawów Skarbowych)
- Free search by asset. Certified extract (wypis/zaświadczenie): 50 PLN via e-Urząd Skarbowy. Source: Ministry of Finance · verified 12 July 2026
- Insolvency register (KRZ)
- Free, no login, searchable by NIP/KRS/PESEL. Covers proceedings opened after 1 December 2021 only. Source: krz.ms.gov.pl · verified 13 July 2026
What KRZ reveals about the seller and the asset
Krajowy Rejestr Zadłużonych is the central public register for insolvency and restructuring proceedings in Poland. It is accessible at krz.ms.gov.pl without registration and without charge. A search returns open and closed proceedings by NIP (tax identifier), KRS (company number), or PESEL (individual identifier). For a commercial property transaction, the relevant query is against the seller's NIP and KRS simultaneously.
KRZ shows: the type of proceeding (bankruptcy, simplified restructuring, accelerated arrangement, sanation), the date of opening, the appointed administrator or receiver, and the current procedural status. Where the proceeding is open, the register also shows the court file signature. A buyer or lender can therefore establish whether the seller is operating under court supervision before any payment is made.
KRZ replaced the former Rejestr Dłużników Niewypłacalnych. The cutover date was 1 December 2021. Proceedings opened before that date are not migrated into KRZ. An absence of a KRZ entry does not rule out an earlier insolvency. The Moniteur Sądowy i Gospodarczy (MSiG) archive, searchable at wyszukiwarka-msig.ms.gov.pl, covers announcements back to 1996 and must be checked in parallel for any seller with a history predating 2021.
The pledge layer: two registries, not one
Polish law maintains two separate pledge registries. A complete collateral check requires both. Treating either as sufficient produces an incomplete picture.
The first is the Rejestr Zastawów, administered by the Ministry of Justice through Centralna Informacja. It records registered pledges (zastaw rejestrowy) over movable assets and rights — including shares, receivables, and equipment. A DW-1 certificate searches by the name of the pledgor (the entity granting the charge). A DW-2 certificate searches by the specific asset. For a transaction involving a corporate seller, both certificates are relevant: DW-1 establishes what the seller has pledged; DW-2 confirms whether the target asset itself carries a registered charge.
The second is the Rejestr Zastawów Skarbowych, administered by the Ministry of Finance. It records tax pledges arising by operation of law when a tax liability exceeds a statutory threshold. The basic search is free. A certified extract (wypis or zaświadczenie) costs 50 PLN and is obtained through the e-Urząd Skarbowy portal. A tax pledge attaches automatically to the debtor's assets — it does not require a separate registration act by the creditor. This means a tax pledge can exist on the target property without any entry in the civil pledge registry.
| Registry | Administrator | Search basis | Cost of certified output | What it does not show |
|---|---|---|---|---|
| Rejestr Zastawów | Ministry of Justice / Centralna Informacja | Pledgor name (DW-1) or asset (DW-2) | 20 PLN per certificate; 15 PLN for extract DW-4 | Tax pledges; mortgage charges on real property |
| Rejestr Zastawów Skarbowych | Ministry of Finance / e-Urząd Skarbowy | Asset or debtor NIP | 50 PLN (wypis/zaświadczenie) | Civil registered pledges; mortgage charges |
| Elektroniczne Księgi Wieczyste (EKW) | Ministry of Justice | KW number only | Free | Pledges over movables; tax pledges not inscribed in KW |
Reading the land register: the KW number problem
The Elektroniczne Księgi Wieczyste system is publicly accessible and free. It shows the current and historical entries for a given title: ownership, mortgages (hipoteka), easements, and other encumbrances in Divisions III and IV. Division IV lists all mortgages, their creditors, amounts, and priority rankings.
The access barrier is structural. The EKW system does not accept owner names as a search parameter. Only the KW number (numer księgi wieczystej) retrieves a title. That number is not publicly searchable by address or by owner identity. It must be sourced from the land cadastre (ewidencja gruntów i budynków), which is maintained at the powiat (district) level and is accessible through the Geoportal system or directly from the relevant starostwo. This two-step path — cadastre to KW number, then KW number to title — is the standard procedure for any party without direct access to the seller's transaction documents.
Corporate layer: KRS and financial statements
The Krajowy Rejestr Sądowy (KRS) is free of charge and accessible without registration. It shows the seller's registered legal form, share capital, management board composition, supervisory board, registered address, and filed documents. A certified extract (odpis) costs in the range of 30–60 PLN. The KRS entry also links to the Repozytorium Dokumentów Finansowych, where filed annual financial statements are available at no charge.
Financial statements filed with the Repozytorium show the balance sheet, profit and loss account, and — for larger entities — the auditor's report. For collateral assessment, the relevant items are total liabilities, secured debt, and any contingent liabilities disclosed in the notes. The statements are in Polish. Figures are in PLN.
The CRBR (Centralny Rejestr Beneficjentów Rzeczywistych) is open, free, and requires no account. It discloses the ultimate beneficial owner of Polish legal entities down to the reported level. The register shows the name, PESEL, nationality, and the nature and extent of the UBO's control. Accuracy depends on what the entity has self-reported. The register does not independently verify the information filed.
VAT status and bank account verification
The Biała lista (White List) is maintained by the Head of the National Revenue Administration (szef KAS) and is accessible at podatki.gov.pl without login. It shows the seller's VAT registration status, the registered business address, and — critically — all bank account numbers declared to the tax authority. The list can be queried for any past date, which allows verification of account status at the time of a prior payment.
For a buyer or lender, the Biała lista serves a specific collateral function. Under Polish VAT law, a payment made to a bank account not listed in the Biała lista can result in joint and several liability for the payer in respect of the seller's VAT obligations. Verifying the target account before any transfer is a standard procedural step.
The limit of what the sources allow
Each registry described above is authoritative within its defined scope. None of them communicates with the others in real time. The combined picture requires a deliberate multi-registry run; no single query produces it.
KRZ covers insolvency proceedings from 1 December 2021 forward. Proceedings opened before that date require a separate MSiG search. MSiG outputs are PDF only — there is no structured data export. The Rejestr Zastawów shows pledges registered under civil law; it does not show tax pledges arising automatically under fiscal law. The Rejestr Zastawów Skarbowych shows tax pledges; it does not show civil registered pledges. EKW shows mortgages registered against a specific KW number; it does not show pledges over movable assets or unregistered charges. CRBR shows what the entity has self-declared as its beneficial owner; it does not verify that declaration against external sources. Financial statements in the Repozytorium reflect what was filed; they may be delayed by up to nine months from the financial year end for some entity types.
The ceiling of what the sources allow is stated before payment. Where a registry does not show a fact — for structural reasons or because the entry has not been made — this report names the gap and the reason for it. An absence of a record is recorded as an absence, not as a clean result.
Where the sources disagree
Discrepancies arise regularly between the KRS corporate record and the financial statements filed in the Repozytorium. Share capital in the KRS may not match the equity figure in the most recent balance sheet if a capital reduction was processed but the financial statements reflect a different period. Where this occurs, it is recorded as a discrepancy, not resolved by inference.
The CRBR entry and the KRS shareholder list may diverge where the UBO declaration has not been updated following a share transfer. Polish law requires CRBR updates within seven days of any change. Late or missing updates are common. Where the two sources name different ultimate controllers, both entries are reported with their respective dates.
What is included at each tier
| Tier | Price (EUR, excl. VAT) | Included | Not included |
|---|---|---|---|
| Signal | €590 | KRZ search (NIP + KRS) with MSiG parallel check back to 1996; KRS extract and corporate status summary; CRBR beneficial owner extract; Biała lista VAT status and account verification; written summary in English with source citations and date of retrieval for each registry | Pledge registry certificates (Rejestr Zastawów and Rejestr Zastawów Skarbowych); land register (EKW) review; financial statement analysis; cadastral path to KW number |
| Standard | €990 | All Signal items; DW-1 and DW-2 certificates from Rejestr Zastawów (pledgor and asset searches); Rejestr Zastawów Skarbowych certified extract (wypis); EKW title review once KW number is provided or sourced from cadastre; summary of encumbrances by priority and type | Financial statement analysis beyond balance sheet headline figures; legal qualification of encumbrances; opinion on enforceability of charges; valuation |
| Extended | €2,200 | All Standard items; three-year financial statement review (Repozytorium) with liability and contingency summary; MSiG full-text archive search for any announcements relating to the seller entity; CRBR cross-check against KRS shareholder history; written discrepancy log where sources disagree; English-language executive summary suitable for lender or board presentation | Legal advice; qualification of facts established; court attendance; negotiation; valuation; physical site inspection |
Frequently asked questions
Does a clean KRZ result mean the seller has no insolvency history?
No. KRZ covers proceedings opened from 1 December 2021. Any proceeding opened before that date is not in KRZ. A complete check requires a parallel MSiG search covering the period from 1996 to November 2021. This is included in all three tiers.
Can the KW number be retrieved without the seller's cooperation?
Yes, through the land cadastre (ewidencja gruntów i budynków) using the property address or cadastral parcel number. The cadastre is maintained at powiat level and is accessible through Geoportal or directly from the relevant starostwo. This path adds time but does not require the seller to provide the KW number.
Why are there two pledge registries?
They arise from different legal bases. The Rejestr Zastawów records consensual pledges created by contract under the Act on Registered Pledges. The Rejestr Zastawów Skarbowych records pledges arising automatically by statute when a tax liability exceeds a threshold set by the Tax Ordinance. Both can attach to the same asset simultaneously. Neither registry shows the other's entries.
Is the CRBR beneficial owner register reliable?
CRBR is the official statutory register. Entities are required by law to file and update UBO information within seven days of any change. In practice, updates are sometimes delayed or incomplete. The report cross-checks the CRBR entry against the KRS shareholder list and records any divergence. It does not verify the UBO declaration against sources outside the official registers.
What language are the source documents in?
All Polish registries issue documents in Polish. The report summary and executive memo are delivered in English. Source extracts are attached in their original Polish form with translated summaries.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. KORDECKI & Partners assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.